Tax Overview
Forms you may receive in the mail
U.S. Government (Federal) Taxes
Go to CINTAX
State of California Taxes
Individual Tax Software
Tax Links/Resources
Tax Overview
All nonresident aliens (with limited exceptions) who received/earned income in the United States during 2007 are liable for federal, tax and local taxes and must file tax reporting forms accordingly.
*Federal (Form 1040NR)
*State of California (Form 540NR)
Some income earned may be exempt if your country has a tax treaty with the United States. Claiming tax treaty benefits for tax year 2007 would by submission of federal form 8233 before the end of the year.
List of treaties
ALL F-1’s, J-1’s and each of their dependants must file federal form 8843 EVEN IF NO INCOME IS EARNED during 2007. This form is a claim for non-residency status.
Employers will be sending you a statement of income earned and applicable taxes withheld (W-2) and tax treaty benefits claimed (1042S) Banks will be sending form 1099 which states interest or income earned through their services. You will use information to assist you in completing your tax forms.
The deadline for filing both federal and state tax forms for income earned during year 2007 is TUESDAY, APRIL 15th. If you do not need to file a tax return, the deadline to file only federal form 8843 is June 15th.
Please note that non-residents ARE NOT eligible to e-file federal or state tax forms. All forms much be printed, signed and mailed to indicated address.
Forms you may receive online
1. Form 1098-T
Some students have received form 1098-T in the mail.
As an F-1/J-1, please disregard this form in regards to tax filing as it is only needed for U.S. residents and citizens to claim a possible tax exemption (Hope Scholarship and Lifetime Learning Credit) for education expenses. It would not be applicable since you are a non-resident. However, certain nonresident aliens who are married to U.S. citizens or permanent resident aliens and who qualify to file a joint-income tax return, may, in some cases qualify to claim the credits.
Sample form: 1098-T
2. Form 1042-S
The purpose of this form is to report U.S. taxable income and U.S. income tax withholding for:
· Scholarships, fellowships or grants awarded to students or postdoctoral fellows and compensation for services rendered.
· Income claimed as exempt from U.S. income tax under a tax treaty. Treaties are claimed by filing form 8233.
Sample form: 1042-S
3. Form W-2
This form shows all income earned and income tax at the state and federal level that is withheld.
Sample form: W-2
4. Form 1099
This form shows any interest earned on bank account, stocks, funds, etc. which you may need to claim.
Sample form: 1099
You will use Forms W-2, 1042-S and 1099, if received and applicable, to fill out your federal and state tax forms. For additional information go to www.irs.gov
USC W-2’s and 1042S forms will be mailed to the address on USC PAYROLL’s file as of January 4th. Updating OASIS WILL NOT have updated payroll’s database after you registered with payroll for employment. Please wait until January 31st to request a replacement W-2/1042S if it is lost, stolen or never received.
For further information on replacements: http://ais-ss.usc.edu/empldoc/faq/faq9.html#05
Questions: payroll@usc.edu
U.S. Government (Federal) Taxes
The Office of International Services (OIS) is happy to announce the implementation of a new software (CINTAX) that will allow USC’s non-resident aliens to generate their completed FEDERAL tax forms for printing and mailing. CINTAX is a fully resourced program which will guide you through the entire process of which forms you need to file, how to fill them out and will store your information for future tax seasons for such federal forms as:
State of California Taxes
Forms 540NR are available at OIS and assistance on state tax filing will be available on the following dates. You will need to bring to your session your (1) W-2 and (2) completed federal form 1040NR as you will need information from both:
| Date |
Time |
Location |
| Friday, February 22 |
2 pm - 4 pm |
MHP106 |
| Thursday, March 13 |
2 pm - 4 pm |
VKC 102 |
| Friday, March 28 |
2 pm - 4 pm |
MHP106 |
| Wednesday, April 9 |
2 pm - 4 pm |
MHP 106 |
Individual Tax Software
For those who would like to purchase their own software, options such as TurboTax or H&R Block Tax should be available at stores such as BestBuy. Software packages tend to cost approximately $30-$50. The software should:
- Cover both state and federal tax forms.
- Be for the 2007 tax year. Do not purchase older versions on the internet for earlier tax years as the forms and regulations may have changed.
**Non-residents cannot E-file (electronically file) tax forms but will need to print them, fill them out and mail them as hard copies to the federal and state governments.
Tax Links/Resources
For specific tax advice, please contact:
Gary R. Engler & Company, CPA's
11845 Olympic Blvd., Suite 900
Los Angeles, CA 90064
Phone: 310-440-5557
Fax: 310-440-5559
E-Mail: Gary@englercpa.com
Web: www.englercpa.com
H&R Block Tax Preparation Services
Joseph Perumbral
8370 Wilshire Blvd., Suite 100
Beverly Hills CA 90211
Phone: 323-651-1570
Fax: 323-651-4163
E-mail: perumbral@sbcglobal.net
These companies/tax professionals can help you:
• Determine which FEDERAL and STATE form or forms you should file*
• Understand the FEDERAL and STATE tax filing instructions*
• Prepare and submit your FEDERAL and STATE tax forms*
• Offer you tax advice regarding your individual circumstances*
*Please note: charges may apply for these services. Contact the company for details.
Guidelines for Filing your Taxes
Tax Assistance from the U.S. Government
Social Security & Medicare Tax
Tax Forms
Additional Tax Resources
FAQ on Taxes
Please note the staff of OIS is not trained or licensed to answer questions concerning your tax situation or offer tax advice. USC students or scholars should consult tax professionals for specific tax advice.
